CENVAT credit - applying the “User Test” to the facts in hand, ...

Support Structures Qualify as 'Capital Goods' for Cenvat Credit u/r 2(a) Using "User Test" Criteria.

January 4, 2018

Case Laws Central Excise AT

CENVAT credit - applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit - AT

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CENVAT credit - applying the “User Test” to the facts in hand, ...

Support Structures Qualify as 'Capital Goods' for Cenvat Credit u/r 2(a) Using "User Test" Criteria.

January 4, 2018

Case Laws Central Excise AT

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